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改革开放以来我国的经济飞速发展,市场竞争日益激烈。伴随着激烈的行业竞争的加剧,市场对会计的要求也越来越高,以往的核算型会计已经远远无法满足企业竞争对会计的要求,尤其目前我国正处在经济转型的关键时期,各行业都在发生着深彻变革,核算型会计转化管理型会计已经成为一种不可阻挡的趋势。本文从当前的经济形势和市场要求出发,阐述了核算型会计转型管理型会计的必要性,分析了核算型会计转型管理型会计存在的问题,说明了核算型会计转型管理型会计的重点内容,并提出了核算型会计转型管理型会计的方法。
Since the reform and opening up, China’s economy has developed rapidly, and the market is increasingly fiercely competitive. With the intensified competition in the industry, the market demands for accounting are getting higher and higher. The past accounting-type accounting has been far unable to meet the business competition requirements for accounting. At present, our country is in a critical period of economic restructuring. Industries are undergoing profound changes, accounting-based accounting management has become an irresistible trend of accounting. Based on the current economic situation and market requirements, this article elaborates the necessity of accounting accounting transformation management accounting, analyzes the existing problems of accounting accounting management accounting, explains the key content of accounting accounting transformation management accounting, And put forward the accounting accounting management method of accounting.